Section 64 of Punjab GST Act 2017 : Summary assessment in certain special cases.
Section 64 of Punjab GST Act 2017 ( Section 64 of Punjab GST Act 2017 explains Summary assessment in certain special cases and is covered in CHAPTER XII ASSESSMENT ) Summary assessment in certain special cases. 64. (1) The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous… Read More »